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ExecutiveSummary:StudyoftheMetropolitanAreaFiscalDisparitiesProgram <br />FortheMinnesotaDepartmentofRevenue <br />Figure10.Commercial/IndustrialTaxBasebyCounty:1996and2011 <br />Theaboveanalysiswasreplicatedusingtheregionaldevelopmentclassifications.In1996,CentralCities <br />andDevelopedAreashadthemajorityoftheirtaxcapacityfromcommercial/industrialproperty.Asone <br />movesdownthedevelopmentclassificationcontinuumfrommoredeveloped(CentralCities)toless <br />(RuralAreas),theshareincommercial/industrialpropertiesdecreases,asonewouldexpe <br />ct. <br />In2011,characteristicsofthetaxbasehaveshiftedby2011,partlyduetostatepolicychanges, <br />especiallyfrom1997to2002,thatsignificantlychangedclassratestoreduceC/Itaxbaserelativeto <br />residentialhomesteadtaxbase.However,thegeneralrelationshipholdsthatasonemovesdownthe <br />developmentclassificationcontinuumfrommoretolessdeveloped,theshareincommercial/industrial <br />propertiesdecreases,asonewouldexpect. <br />Aswasdonebycounty,regionaldevelopmentclassificationgroupingswereanalyzedfor1996and2011 <br />toevaluatetheshareoftaxcapacityoutoftheregionaltotalandhowthatmayhavechangedovertim. <br />e <br />Forresidentialhomesteadtaxcapacity,mostareashavemaintainedthesameapproximateshareofthe <br />regionaltotalfrom1996to2011withtheexceptionofDevelopedAreas(witha9percent decrease in <br />regionalshare)andDevelopingAreas(witha6percent increase inregionalshare).Sew. <br />ebelo <br />10 <br /> <br />